The NTEU Letter of Understanding is on IRS letterhead stationary and is dated May 3, 2002. The letter is addressed to Ms. Patricia E. Eanet, Assistant Counsel for Negotiations, National Treasury Employees Union, 901 E Street NW, Suite 600, Washington DC 20004-2037 RE: Industry Issue Resolution ProgramThis is to confirm conversations that have occurred between representatives of the Commissioner, Large and Mid-Size Business Division (LMSB), Small Business & Self Employed Division (SB/SE), National Chief Appeals, the Office of Workforce Relations, and you concerning the Internal Revenue Service’s decision to implement the Industry Issue Resolution Program (IR) on a permanent basis. A one-year pilot was conducted in accordance with the provisions of the parties’ Letter of Understanding (LOU) dated March 8, 2001. On April 4, 2002, you were provided a briefing to discuss the results of the pilot and the implementation of the program. This program is intended to resolve contentious or burdensome tax issues that affect significant numbers of taxpayers and constitutes part of an IRS strategy to resolve issues in a manner other than the traditional post-filing examination process. The IIR Program is being expanded to include submission from SB/SE’s small business taxpayers. LMSB and SB/SE will undertake much of the operational responsibility for the IIR program, and the Office of Chief Counsel, in conjunction with Treasury, and the Appeals organization also will play significant roles in the program. Accordingly, the impacted employees covered by the provisions of the Letter of Understanding (LOU) are those LMSB, SB/SE and Appeals employees who will participate in the IIR program. Executive oversight of this initiative will be through the LMSB Compliance Strategy Council, which includes representatives from LMSB, Appeals, National NTEU, and as appropriate, SB/SE.As a result of the discussions between the parties named above, the Employer has determined that it will take the actions listed in the following paragraphs relative to the implementation of the IIR initiative.1. The Employer will notify all impacted chapters and employees of the implementation of his initiative at formal meetings governed by the applicable NORD V provisions. Impacted employees are those LMSB, SB/SE and Appeals employees who are selected to participate in the IIR program. The meetings will be held during work hours and shall be conducted at all sites